1. For the years 1967-68, 1968-69 and 1969-70 the assessee who is a cardamom planter was assessed to Agricultural Income Tax by the assessing authority as per his orders dated 2-11-1967, 20-11-1968 and 1-3-1974 respectively. On examining the records of assessment the Deputy Commissioner of Agricultural Income Tax found that the assessments were completed by the assessing authority estimating the income from ten acres of middle aged cardamom plantation, out of the total extent of 43.04 acres, at 10 Kgs. per acre for 1967-68 and at 12 Kgs. per acre for 1968-69 and 1969-70; this was found to have been done on the basis of the report of spot inspection conducted on 1-8-1965. The Deputy Commissioner took the view that the yield ought not to have been estimated on the basis of that inspection report for the period relevant for the assessment years 1967-68 to 1969-70 as it could have been related only to the assessment of the accounting years 1964-65 and 1965-66. He also observed that as per the inspection report, the yield estimated from the drought affected area was 30 Kgs. per acre for 1963-64 season He, therefore, took up the matter in suo motu revision in exercise of the